Questa guida offre una panoramica dell'IVA in Kenya, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno del Kenya.
Nel 2021, il Kenya ha introdotto la Digital Services Tax, che consente di ottenere entrate dai giganti dello streaming e dell'e-commerce.
È necessario registrarsi ai fini IVA se le forniture imponibili (beni o servizi) ammontano a 5 milioni di KES o più in un periodo di 12 mesi. È possibile richiedere la registrazione volontaria anche se si è al di sotto di tale soglia. I fornitori non residenti di servizi digitali (tramite Internet o marketplace) devono registrarsi ai fini IVA indipendentemente dalla soglia di 5 milioni di KES.
Il Kenya utilizza un sistema input-output: si paga l'IVA sugli acquisti (input) e si addebita l'IVA sulle vendite (output). L'IVA a credito può essere detratta dall'IVA dovuta per determinare l'importo dell'IVA da pagare. Sono necessarie fatture fiscali valide (e registrazioni adeguate) a sostegno delle richieste di rimborso dell'IVA a credito.
Ai sensi del Regolamento IVA (Forniture elettroniche, Internet e mercato digitale) del 2023, i fornitori non residenti che effettuano forniture elettroniche o via Internet a utenti kenioti sono soggetti a un'IVA del 16%. Per questi fornitori non residenti non si applica la consueta soglia di registrazione di 5 milioni di KES.
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
